TN Tax

sannathan · Post by **sannathan** » Mon Apr 13, 2009 1:49 am

Good morning. New member here. Have an urgent question for my son who is single:

He is on TN since July 26, 2008. He was in Canada for 102 days in 2008 with no income (he left Canada on Vov. 15, 2007 and returned April 15, 2008). He has recorded with his bank (no income earning accounts) that he is employed in the US and his bank mail is received there.

He had advised Canada Revenue Agency of his change of address to the US (California) since Juy 26, 2008. e has no RRSP, house, health card, driving licence in Canada. Effectively a deemed non-resident?

For the tax year 2008 does he file 1040NR-EZ in the US and send T1 with departure dates?

Many thanks for your help.

San Nathan

nelsona · Post by **nelsona** » Mon Apr 13, 2009 6:36 am

Clarify what you meant by saying he was in canada between Nov 15 2007 and April 2008. Where was he before then?

And for US, he should more likely file a full year 1040 so he gets standard deduction.

sannathan · Post by **sannathan** » Mon Apr 13, 2009 6:45 am

Sorry for not being clear.

He worked in Burnaby until Oct. 31/07 and then quit the job. He left Canada Nov. 15, 2007 to learn music and returned to Canada on April 15, 2008. Got a job in California and left on July 26, 2008 on TN.

He filed his T1 for 2007. In 2009 he changed his address online with CRA to his US address effective July 26, 2008. For the tax year 2008 he will mail T1 with no Canadian income and mention that he was not resident in Canada on Dec. 31, 2008? Will that be the way to proceed?
Thanks.
San

sannathan · Post by **sannathan** » Mon Apr 13, 2009 7:02 am

Forgot to ask:

He has been in the US for 159 days in 2008 and as such does not meet the Sunstantial Presence Test. Can he use a full year 1040?

Tahnks.

San

nelsona · Post by **nelsona** » Mon Apr 13, 2009 7:37 am

You still didn't say where he went in 2007-08.

Yes he can file 1040 full-year because he is Cdn.

sannathan · Post by **sannathan** » Mon Apr 13, 2009 8:02 am

[quote="nelsona"]You still didn't say where he went in 2007-08.

Yes he can file 1040 full-year because he is Cdn.[/quote]

He went to India to learn music between November 15, 2007 and April 15, 2008.

Is the test of sunstantive presence (183 days) not important for determing status as resident or non-resident alien? He has been for 159 days in 2008.

Thanks.

sannathan · Post by **sannathan** » Mon Apr 13, 2009 10:29 am

Mr. Nelson:

Kindly advise if he could just mail in 1040 full-year in the US and T1 to CRA with departure date as July 26, 2008 and state of residence as at Dec. 31, 2008 as California, USA.

San

nelsona · Post by **nelsona** » Mon Apr 13, 2009 11:37 am

See, I was willing to answer your questions, and in fact I have, but your persistence has resulted in my ending this thread.

sannathan · Post by **sannathan** » Mon Apr 13, 2009 11:45 am

[quote="nelsona"]See, I was willing to answer your questions, and in fact I have, but your persistence has resulted in my ending this thread.[/quote]

Apologise if I have offended you Nelsona.
San

sannathan · Post by **sannathan** » Mon Apr 13, 2009 11:55 pm

I hope you have accepted my apology.

I should asked this question much earlier but in view of the short time may I humbly request clarification (please do not perceive as persitence here but anxiety to do it right).

nelsona · Post by **nelsona** » Tue Apr 14, 2009 12:18 am

http://forums.serbinski.com/viewtopic.php?p=14073#14073

sannathan · Post by **sannathan** » Tue Apr 14, 2009 1:57 am

[quote="nelsona"]http://forums.serbinski.com/viewtopic.php?p=14073#14073[/quote]

I got your views on a similar post so don't bother and be on your hiatus.